ABC metoda obračuna troškova i profitabilnosti proizvoda na primjeru odabranog trgovačkog društva

Tema ovog specijalističkog diplomskog rada je „ ABC metoda obračuna troškova i profitabilnosti proizvoda na primjeru TD. HD “. Osnovnim problemom smatra se primjena zastarjelih metoda obračuna troškova na domaćem tržištu. U procesu istraživanja korištene su različite metode kojima je dokazana hipoteza rada. ABC metoda alokacije troškova pruža detaljne informacije za učinkovito planiranje i kontroling. Cilj takve metode je utvrditi aktivnosti koje se javljaju u procesu poslovanja. Pod aktivnostima se podrazumijevaju sve radnje nastale u procesu nastajanja gotovog proizvoda, a koje uzrokuju određene troškove. U uvodnoj cjelini autor piše o motivaciji koja ga je potaknula na izbor teme, te o području, problemu i predmetu istraživanja. Nakon definiranih problema i predmeta istraživanja, autor rada definira četiri glavna cilja istraživanja koji su glavna vodilja pri odabiru literature i pisanju rada. U drugom i trećem dijelu rada autor pojašnjava pojam troška, te podjele i klasifikacije troškova. Autor također opisuje kontrolu, te racionalizaciju troškova. U četvrtom dijelu rada opisana je Activity-based costing metoda obračuna troškova. Počevši od samog pojma i nastanka ABC metode obračuna troškova, preko njenog razvoja i strukture do dizajniranja ABC modela i predviđanja budućnosti ABC metode obračuna troškova. Implementacija ABC metode u proizvodnom poduzeću je peta cjelina rada. Ona je ujedno i praktični dio rada. Ono što je objašnjeno u teorijskom okviru rada, upotrijebit će se na empirijskom istraživanju u petoj cjelini. Utjecaj ABC metode obračuna troškova na profitabilnost proizvoda testiran je na slučaju proizvodnog poduzeća koje se bavi proizvodnjom opreme za komunalno održavanje. U empirijskom dijelu rada stavljen je fokus na studiju koja se bavi usporedbom računovodstvenih metoda alokacije troškova i njihovim utjecajem na ocjenu profitabilnosti proizvoda. Utjecaj ABC metode obračuna troškova ispitan je na slučaju stvarnog društva koje je zbog zaštite privatnosti podataka odlučilo ostati anonimno. Provedbom studije slučaja došlo se do rezultata da alternativne metode obračuna troškova zaista daju različite jedinične troškove proizvoda, odnosno različito utječu na ocjenu profitabilnosti proizvoda. Daljnjim pregledom rezultata studije slučaja, vidljivo je da su promjene pri općim troškovima proizvodnje vrlo značajne, što je i očekivano s obzirom na različite pristupe alokaciji općih troškova proizvodnje u korištenim metodama obračuna troškova.The topic of this master's final thesis is "ABC method of calculating the cost and profitability of the product on the example of T.A. Dino LLC". The main problem is considered to be the application of outdated calculation methods on the domestic market. Throughout the research process, various methods were used to prove the working hypothesis. The ABC cost allocation method provides detailed information for effective planning and controlling. The aim of such a method is to determine the activities that occur in the business process, in order to achieve the best possible financial result. The activities relate to all actions that occur in the process of creating a finished product, and which cause certain costs.In the introductory part, the author writes about the motivation that prompted him to choose the topic, as well as about the area, the problem and subject of research. After defining the problems and subjects of the research, the author of the paper defines four main goals of the research which are the main guide in choosing the literature and writing the paper. In the second and third part of the paper, the author explains the concept of cost, division and cost classification. The author also describes control and cost rationalization. The fourth part of the paper describes the activity-based costing method of cost calculation. Starting with the very concept and origin of the ABC costing method, through its development and structure, the part finishes with designing of the ABC model and predicting the future of the ABC costing method. The implementation of the ABC method in a manufacturing company is the fifth unit of the paper. It is also a practical part of the thesis. What is explained in the theoretical framework of the paper will be used in the empirical research in the fifth unit.The impact of the ABC costing method on product profitability was tested on the case of a manufacturing company engaged in the production of utility maintenance equipment. The empirical part of the paper focuses on a study that deals with the comparison of accounting methods of cost allocation and their impact on the assessment of product profitability. The impact of the ABC costing method was examined in the case of a real company that decided to remain anonymous to protect data privacy. The case study found that alternative costing methods actually do provide different unit costs of the product, i.e. different effects on the assessment of product profitability. A further review of the case study results shows that the changes in general production costs are very significant, which is even expected given the different approaches to the allocation of general production costs in the used costing methods